2018 (2) TMI 721

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t in their factory for manufacture of sugar and molasses - Held that: - the denial of credit on the ground that proper intimation was not given under Rule 57(T) cannot be appreciated inasmuch as the same is only a procedural violation which substantive benefit should not be denied. CENVAT credit to the extent of 1,59,900/- stands disallowed for non production of proper documents - matter remanded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit in respect of plates, supporting structures and fabricated tanks etc., used by the appellant in their factory for manufacture of sugar and molasses. The said denial is on the findings that goods in question were used as supporting structures and cannot be held to be cenvatable capital goods, as also on the ground that a proper declaration was not filed in terms of the provisions of Rule 57( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... substantive benefit should not be denied. As such we find that the appellant is entitled to the credit in respect of above items and order accordingly. 5. However, credit to the extent of ₹ 1,59,900/- stands disallowed for non production of proper documents. For the said amount, we remand the matter to the lower authorities with directions to the appellant to produce the documents in suppo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X